Tax 4.54(5)(c)(c) Within 30 days after the conclusion of the 24-month period described in par. (a), the department shall review the taxpayer's compliance record. If the taxpayer has complied with ch. 78, Stats., the department shall within 60 days after the expiration of the 24-month period certify the deposit for refund.

Tax 4.54(5)(d)3.3. No penalties due to negligence or fraud are assessed for filing periods within the 24-month compliance period.

Tax 4.54(5)(d)4.4. No assessment of additional tax, interest or other charges for filing periods within the 24-month compliance period is unpaid at the end of the period.

Tax 4.54(5)(d)5.5. No delinquencies of fuel tax, interest or other charges imposed under ch. 78, Stats., exist with the department.

Tax 4.54(5)(e)(e) If a taxpayer does not meet the compliance requirements set forth in par. (d), the deposit shall be retained by the department until the taxpayer is in compliance for 24 consecutive months from the date of the latest incident of noncompliance.

Tax 4.55(1)(1)General. Under ss. 78.10 (6), 78.48 (6) and 78.57 (6), Stats., a fuel tax license is not transferable to another person or to another place of business. This section clarifies when a change in ownership or name of a business requires a new fuel tax license.

Tax 4.55(2)(a)(a) When there is a change in ownership of a business, the new owner shall apply for a new license using form MF-100, except as provided in par. (c). The new owner shall notify the department no later than 10 days prior to the change. Security may be required as provided in s. Tax 4.54.

Tax 4.55 NoteNote: Form MF-100 is available on the department's web site at www.revenue.wi.gov.

Tax 4.55(2)(b)(b) A new license shall be obtained when there is a change in the type of ownership of a sole proprietorship, partnership, corporation or other form of ownership, except as provided in par. (c).

Tax 4.55 NoteExamples: A new license is required if: 1) A sole proprietorship or partnership incorporates.

Tax 4.55 Note2) A sole proprietorship is sold to a different sole proprietor.

Tax 4.55 Note3) A sole proprietorship becomes a partnership.

Tax 4.55 Note4) A partner in a partnership leaves the partnership or a partner is added to the partnership.

Tax 4.55 Note5) The federal employer identification number of a business changes.

Tax 4.55(2)(c)(c) A change in the ownership of a corporation does not require a new license unless either of the following occurs:

Tax 4.55(2)(c)1.1. A corporation is merged with another corporation, the merged corporation ceases to exist, and the surviving corporation does not have a valid license.

Tax 4.55(2)(c)2.2. The federal employer identification number of a corporation changes.

Tax 4.55(3)(a)(a) A licensee shall notify the department of a name change at least 10 days prior to the change and the licensee shall retain the same license number.

Tax 4.55(3)(b)(b) A rider, verifying the name change, such as one filed by a licensee's insurance company at the request of the licensee, shall be submitted to the department. If no security is on file or a rider is not filed with the department, new security shall be deposited under the new name, as required under s. Tax 4.54, and any old security shall be returned to the licensee.

Tax 4.65(1)(1)Scope. This section applies to suppliers required to be licensed by the department, wholesaler distributors and retail dealers who sell motor vehicle fuel to customers for exempt purposes on which the tax was paid. Registered vendors may file refund claims with the department. Suppliers may claim deductions on their monthly reports. The claim for refund and the deduction claimed may be investigated by the department and adjusted within 4 years after the date of filing.

Tax 4.65(2)(2)Statutes. Under s. 78.01 (2r), Stats., the ultimate consumer who purchases fuel for an exempt purpose shall assign his or her claim for a refund or deduction on the tax paid on undyed diesel fuel and gasoline to the person from whom the ultimate consumer purchased the fuel.

Tax 4.65(3)(b)7.7. A statement that no Wisconsin motor vehicle fuel tax is included in the price per gallon figure.

Tax 4.65(3)(c)(c) The customer shall provide the vendor with an annual exemption certificate when purchasing undyed diesel fuel and gasoline which will be consumed by that customer for an exempt purpose as defined in s. 78.01 (2) and (2m), Stats. A purchaser of undyed diesel fuel and gasoline for an exempt use shall provide the seller with a properly completed exemption certificate, form MF-209, prior to the tax-exempt purchase. The certificate may not cover a period of more than 12 months.

Tax 4.65(3)(d)(d) Claims shall be made and filed upon forms prescribed and furnished by the department, form MF-012.

Tax 4.65(3)(e)(e) The penalties provided in s. 78.73, Stats., for filing a false or fraudulent claim apply to all refund claimants.

Tax 4.75(1)(1)Scope. This section applies to wholesaler distributors who have exercised their option to delay tax payment to suppliers required to be licensed by the department.

Tax 4.75(2)(2)Statutes. Under s. 78.12 (5), Stats., the wholesaler distributor has the option to pay the motor vehicle fuel tax under normal credit arrangements or to delay paying the tax to the supplier until the date that the tax is due to the department. A wholesaler distributor who makes delayed payments shall make the payment by electronic funds transfer to the supplier. If a wholesaler distributor fails to make timely payments, the supplier may terminate the right of the wholesaler distributor to make delayed payments. Each supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax.

Tax 4.75(3)(a)2.2. Name of any wholesaler distributor who fails to make timely delayed tax payments. The supplier shall notify the department via facsimile, or FAX, transmittal within 5 days after the due date of the tax to the department.

Tax 4.75 NoteNote: The FAX number by which to notify the department is (608) 267-0834.

Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published. Report errors (608) 266-3151.